FICA Medicare tax is calculated on the applicable gross pay. The applicable gross is calculated by subtracting pre-tax deductions from the gross pay and adding taxable benefits to the gross pay. The FICA Medicare tax rate is 1.45% of the applicable gross.
Note: Employees who have been continuously employed by the University since March 31, 1986, are not required to pay FICA Medicare. Students who are enrolled at least half time may be eligible for exemption from FICA Medicare Tax (See the Student FICA Tax Exemption Process). Certain visa holders may be exempt from FICA contributions.
Need additional help or have questions?
Please contact ua-payroll@alaska.edu for additional assistance.
To contact other UA HR teams, please visit our Contact Us page at https://alaska.edu/hr/contact.php.